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State of Tamilnadu - Section

Section 6 in Submission of Budgets, Deposits, Accounts, Returns or Other Information Rules

6. [ Statements, etc. to be submitted. [Rules 6 to 9 were substituted by G. O. Ms. No. 275, C. T. & R. E., dated the 16th July 1997.]

- The statements, returns and reports mentioned in Rules 2 to 5 shall be submitted in the following manner:-
(a) In the case of institutions whose annualassessable income exceeds Rs.10 lakhs. To the Commissioner;
(b) In the case of institutions whose annualassessable income exceeds Rs. 2 lakhs, but does not exceed Rs.10lakhs. To the Commissioner;
(c) In the case of institutions whose annualassessable income exceeds Rs. 10,000, but does not exceed Rs. 2lakhs. To the Joint Commissioner or the DeputyCommissioner, as the case may be having Jurisdiction;
(d) In the case of institutions not included in thelist published under section 46 and is not notified and deemed tohave been notified under Chapter VI of the Act(non-listed) To the Assistant Commissioner havingjurisdiction.]